DDC Management & Acquisitions: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DDC Management & Acquisitions
Largest movements
- Current investments -€219,483
down €219,483 (-51.3%), from €427,500 to €208,017
- Receivables after one year -€68,752
down €68,752 (-100%), from €68,752 to €0
- Cash +€50,312
up €50,312 (+148%), from €33,931 to €84,242
mainly Other debts (+€292,407) and Current investments (+€219,483)
- Profit (loss) carried forward -€462,379
down €462,379 (-99.8%), from €463,153 to €773
- Other debts +€292,407
up €292,407 (+300,490%), from €97 to €292,504
- Tax, wage and social debts -€76,543
down €76,543 (-67.2%), from €113,912 to €37,370
- Gross operating margin -€66,212
down €66,212 (-24.5%), from €270,369 to €204,157
- Taxes -€20,442
down €20,442 (-31.4%), from €65,090 to €44,648
- Financial charges +€7,091
up €7,091 (+287%), from €2,474 to €9,565
- Other operating charges +€5,784
up €5,784, from €0 to €5,784
- Financial income -€3,890
down €3,890 (-34.7%), from €11,211 to €7,321
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €588,873 | €351,748 | -€237,125 | -40.3% |
| Fixed assets | 21/28 | €1,615 | €6,220 | +€4,605 | +285% |
| Tangible fixed assets | 22/27 | €1,615 | €6,220 | +€4,605 | +285% |
| Other tangible fixed assets | 26 | €1,615 | €6,220 | +€4,605 | +285% |
| Current assets | 29/58 | €587,258 | €345,528 | -€241,731 | -41.2% |
| Amounts receivable after more than one year | 29 | €68,752 | €0 | -€68,752 | -100% |
| Other amounts receivable | 291 | €68,752 | €0 | -€68,752 | -100% |
| Amounts receivable within one year | 40/41 | €53,518 | €49,753 | -€3,764 | -7.0% |
| Trade receivables | 40 | €14,520 | €17,787 | +€3,267 | +22.5% |
| Other amounts receivable | 41 | €38,998 | €31,966 | -€7,031 | -18.0% |
| Current investments | 50/53 | €427,500 | €208,017 | -€219,483 | -51.3% |
| Cash at bank and in hand | 54/58 | €33,931 | €84,242 | +€50,312 | +148% |
| Deferred charges and accrued income | 490/1 | €3,558 | €3,515 | -€43 | -1.2% |
| Total equity and liabilities | 10/49 | €588,873 | €351,748 | -€237,125 | -40.3% |
| Equity | 10/15 | €473,153 | €10,773 | -€462,379 | -97.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €463,153 | €773 | -€462,379 | -99.8% |
| Amounts payable | 17/49 | €115,720 | €340,975 | +€225,254 | +195% |
| Amounts payable within one year | 42/48 | €115,720 | €337,197 | +€221,476 | +191% |
| Trade debts | 44 | €1,711 | €7,323 | +€5,612 | +328% |
| Suppliers | 440/4 | €1,711 | €7,323 | +€5,612 | +328% |
| Taxes, remuneration and social security | 45 | €113,912 | €37,370 | -€76,543 | -67.2% |
| Taxes | 450/3 | €113,912 | €37,370 | -€76,543 | -67.2% |
| Other amounts payable | 47/48 | €97 | €292,504 | +€292,407 | +300,490% |
| Accrued charges and deferred income | 492/3 | - | €3,778 | +€3,778 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €470 | €860 | +€390 | +83.0% |
| Other operating charges | 640/8 | €0 | €5,784 | +€5,784 | |
| Gross operating margin | 9900 | €270,369 | €204,157 | -€66,212 | -24.5% |
| Operating profit (loss) | 9901 | €269,899 | €197,513 | -€72,387 | -26.8% |
| Financial income | 75/76B | €11,211 | €7,321 | -€3,890 | -34.7% |
| Recurring financial income | 75 | €11,211 | €7,321 | -€3,890 | -34.7% |
| Financial charges | 65/66B | €2,474 | €9,565 | +€7,091 | +287% |
| Recurring financial charges | 65 | €2,474 | €9,565 | +€7,091 | +287% |
| Profit (loss) for the period before taxes | 9903 | €278,636 | €195,269 | -€83,367 | -29.9% |
| Income taxes | 67/77 | €65,090 | €44,648 | -€20,442 | -31.4% |
| Profit (loss) for the period | 9904 | €213,546 | €150,621 | -€62,925 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €213,546 | €150,621 | -€62,925 | -29.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.